According to the State Business Tax Climate Index, published by the Tax Foundation, South Carolina is 37 in the nation in Business Tax Climate. Factors include corporate tax (No. 10), individual income tax (No. 40), sales tax (No. 22), unemployment tax (No. 30), and property tax (No. 21).
The top five states are, from one to five, Wyoming, South Dakota, Nevada, Alaska, and Florida. The bottom five states are, from 46 to 50, Rhode Island, Minnesota, California, New Jersey, and New York.